CIT v. Kabul Chawla

380 ITR 573High Court2016#3 most cited

What is CIT v. Kabul Chawla authority for?

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

3,235

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Kabul Chawla · Kabul Chawla · section 153A · section 132 · incriminating material · search assessment · non-abated years · scope of assessment · additions · undisclosed income

Also reported as

61 Taxmann.com 412234 Taxmann 300281 CTR 45

Sections most often in play

Section 153ASection 132Section 143(3)Section 147Section 148Section 153CSection 132ASection 143(2)
Read the full judgment

Issues it is cited on

section 158bcstatement under section 132(4)section 132asection 158bblock periodsection 132(1)section 153a(1)section 158section 153bsearch assessmentpanchnamaincriminating material

Judgments citing CIT v. Kabul Chawla

Assistant Commissioner of Income Tax, Allahabad vs. Jyoti Mediservices Ltd., Allahabad

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Sh. Surender Kumar Chawla, Rudrapur vs. ACIT, CC, Haldwani

In the result, assessee’s appeals; ITA No

ITA 76/DDN/2024[2017-18]Status: DisposedITAT Dehradun20 Nov 2025AY 2017-18

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

…t clear that search by the incriminating material found during the assessee’s own search, qua each assessment year involved therein. 8. The Ld. AR of the assessee, placing emphasis on the findings of the Hon’ble Delhi High Court in the case of Kabul Chawala, 380 ITR 573, submitted that the absence of such incriminating material would result the assessment proceeding only in the abated proceedings and the unabated assessment must remain untouched. The Hon’ble Delhi High Court had clarified that the intervening in such completed assessment was permissible only when there was incriminating material seized from the…

Sh. Surender Kumar Chawla, Rudrapur vs. ACIT, CC-, Haldwani

In the result, assessee’s appeals; ITA No

ITA 75/DDN/2024[2016-17]Status: DisposedITAT Dehradun20 Nov 2025AY 2016-17

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

…t clear that search by the incriminating material found during the assessee’s own search, qua each assessment year involved therein. 8. The Ld. AR of the assessee, placing emphasis on the findings of the Hon’ble Delhi High Court in the case of Kabul Chawala, 380 ITR 573, submitted that the absence of such incriminating material would result the assessment proceeding only in the abated proceedings and the unabated assessment must remain untouched. The Hon’ble Delhi High Court had clarified that the intervening in such completed assessment was permissible only when there was incriminating material seized from the…

Sh. Surender Kumar Chawla, Rudrapur vs. ACIT, CC- Haldwani, Haldwani

In the result, assessee's appeals; ITA No

ITA 74/DDN/2024[2015-16]Status: DisposedITAT Dehradun20 Nov 2025AY 2015-16
Section 142Section 143(3)Section 68Section 69

…ust be substantiated by the incriminating material found during the assessee's own search, qua each assessment year involved therein. 8. The Ld. AR of the assessee, placing emphasis on the findings of the Hon'ble Delhi High Court in the case of Kabul Chawala, 380 ITR 573, submitted that the absence of such incriminating material would result the assessment proceeding only in the abated proceedings and the unabated assessment must remain untouched. The Hon'ble Delhi High Court had clarified that the intervening in such completed assessment was permissible only when there was incriminating material seized from the…

Sh.Surender Kumar Chawla, Rudrapur vs. ACIT, CC, Haldwani

In the result, assessee’s appeals; ITA No

ITA 63/DDN/2024[2014-15]Status: DisposedITAT Dehradun20 Nov 2025AY 2014-15

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

…t clear that search by the incriminating material found during the assessee’s own search, qua each assessment year involved therein. 8. The Ld. AR of the assessee, placing emphasis on the findings of the Hon’ble Delhi High Court in the case of Kabul Chawala, 380 ITR 573, submitted that the absence of such incriminating material would result the assessment proceeding only in the abated proceedings and the unabated assessment must remain untouched. The Hon’ble Delhi High Court had clarified that the intervening in such completed assessment was permissible only when there was incriminating material seized from the…

Sh. Surinder Kumar Chawla, Rudrapur vs. ACIT, CC, Haldwani

In the result, assessee’s appeals; ITA No

ITA 62/DDN/2024[2014-15]Status: DisposedITAT Dehradun20 Nov 2025AY 2014-15

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

…t clear that search by the incriminating material found during the assessee’s own search, qua each assessment year involved therein. 8. The Ld. AR of the assessee, placing emphasis on the findings of the Hon’ble Delhi High Court in the case of Kabul Chawala, 380 ITR 573, submitted that the absence of such incriminating material would result the assessment proceeding only in the abated proceedings and the unabated assessment must remain untouched. The Hon’ble Delhi High Court had clarified that the intervening in such completed assessment was permissible only when there was incriminating material seized from the…

Sh.Surender Kumar Chawla, Dehradun vs. ACIT, CC, Dehradun, Haldwani

In the result, assessee’s appeals; ITA No

ITA 210/DDN/2024[2011-12]Status: DisposedITAT Dehradun20 Nov 2025AY 2011-12

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

…t clear that search by the incriminating material found during the assessee’s own search, qua each assessment year involved therein. 8. The Ld. AR of the assessee, placing emphasis on the findings of the Hon’ble Delhi High Court in the case of Kabul Chawala, 380 ITR 573, submitted that the absence of such incriminating material would result the assessment proceeding only in the abated proceedings and the unabated assessment must remain untouched. The Hon’ble Delhi High Court had clarified that the intervening in such completed assessment was permissible only when there was incriminating material seized from the…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4023/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…mpacting the computation of income for each particular AY as being determinative of the question which stands posited. The first decision which was cited in this context was that of CIT (Central) v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573/2015 SCC Online Del 11555 and where the legal position came to be summarized in the following terms:- "37. On a conspectus of section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: (i) Once a search takes place under section 1…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4022/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…mpacting the computation of income for each particular AY as being determinative of the question which stands posited. The first decision which was cited in this context was that of CIT (Central) v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573/2015 SCC Online Del 11555 and where the legal position came to be summarized in the following terms:- "37. On a conspectus of section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: (i) Once a search takes place under section 1…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4021/DEL/2025[2014-15]Status: DisposedITAT Delhi20 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…mpacting the computation of income for each particular AY as being determinative of the question which stands posited. The first decision which was cited in this context was that of CIT (Central) v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573/2015 SCC Online Del 11555 and where the legal position came to be summarized in the following terms:- "37. On a conspectus of section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: (i) Once a search takes place under section 1…

ITO WD 2(1) Kol, Kolkata vs. Unicorn Plaza (P) Ltd., Kolkata

In the result, the appeal filed by the revenue is dismissed and cross-objection of the assessee is also dismissed

ITA 2213/KOL/2024[2011-12]Status: DisposedITAT Kolkata19 Nov 2025AY 2011-12

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2011-12 Ito, Ward-2(1), Kolkata…………...….……………….……….……….……Appellant Vs. Unicorn Plaza (P) Ltd….………………………………….....……...…..…..Respondent Commerce House, 2A, Ganesh Chandra Avenue Room No.4, 2Nd Floor, Kolkata-700013. [Pan: Aaacu8963B] C.O. 53/Kol/2024 (In Ita No.2213/Kol/2024) Assessment Year: 2011-12 Unicorn Plaza (P) Ltd.….………………. ….……….…….……….……Cross-Objector Commerce House, 2A, Ganesh Chandra Avenue Room No.4, 2Nd Floor, Kolkata-700013. [Pan: Aaacu8963B] Vs. Ito, Ward-2(1), Kolkata ……………………………..…...…..…………….Respondent Appearances By: Shri S. Jhajharia, Fca, Appeared On Behalf Of The Assessee. Shri P. N. Barnwal, Cit- Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : November 03, 2025 Date Of Pronouncing The Order : November 19, 2025 Order Per Pradip Kumar Choubey:

Section 132Section 133ASection 139(1)Section 143(2)Section 14ASection 153ASection 250Section 68Section 69C

…ade without reference to any incriminating material. ITA No.2213/Kol/2024 & C.O. 53/Kol/2024 Unicorn Plaza (P) Ltd It has already been discussed earlier in this order that as far as the decision of the Hon’ble Delhi High Court in the case of the Kabul Chawla 380 ITR 573 (Del) {affirmed by Hon’ble Supreme Court in Abhisar Buildwell Pvt. Ltd. 149 taxmann.com 399(SC)} is concerned, no addition could have been made in any assessment years if, (i) no incriminating material was found during the course of the search from the premises of the appellant. (ii) No assessment was pending as on the date of the search. As far…

Kiran Mahana, Delhi vs. DCIT, Central Circle-27, Delhi

In the result the appeal of the assessee is allowed

ITA 3441/DEL/2025[2014-15]Status: DisposedITAT Delhi19 Nov 2025AY 2014-15

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2014-15 Kiran Mahana Vs. Dcit, Central Circle -27 Trough Legal Heir Ved New Delhi Parkash Mahana,229/39, New Delhi West Patel Nagar New Delhi-110008 Pan No. Aippm6862K (Appellant) (Respondent)

Section 132Section 133(6)Section 143(1)Section 153ASection 153DSection 69B

…s of the assessee, the AO could be initiation of separate proceeding on the assessee u/s 153 C of the Act and same cannot be done u/s 153A of the Act. 6. The Ld. AR relied on the decision of the Hon’ble High Court in the case of CIT (Central vs. Kabul Chawala 380 ITR 573 in which the Hon’ble court held that assessment completed under section 153A only if some incriminating material unearthed during the search. Reliance also placed on the following decisions: (i) Principal Commissioner of Income Tax, Central -3v. Abhisar Buildwell P. Ltd. 2023 (4) TMI1056 Supreme Court (ii) Pr. Commissioner of Income Tax central -…

Srs Panchratan Diamonds Pvt Ltd, Delhi vs. DCIT Central Circle-7, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 219/DEL/2023[2016-17]Status: DisposedITAT Delhi14 Nov 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Arijit Chakraborty, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)
Section 132Section 143(2)Section 153ASection 153C

…ught to be reopened. 26. We in this respect also bear in mind the lucid explanation of the procedure liable to be adopted under Sections 153A and 153C as came to be enunciated by the Court in CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi)/2015 SCC OnLine Del 11555. "37. On a conspectus of section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandator…

Srs Panchratan Diamonds Pvt Ltd., New Delhi vs. DCIT Central Circle-7, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 218/DEL/2023[2015-16]Status: DisposedITAT Delhi14 Nov 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Arijit Chakraborty, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)
Section 132Section 143(2)Section 153ASection 153C

…ught to be reopened. 26. We in this respect also bear in mind the lucid explanation of the procedure liable to be adopted under Sections 153A and 153C as came to be enunciated by the Court in CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi)/2015 SCC OnLine Del 11555. "37. On a conspectus of section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandator…

Satish Sawarmal Saraf, Mumbai vs. Assistant Commissioner of Income Tax, CC-4(3), Mumbai

In the result, the appeal filed by the assessee stands

ITA 5540/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Nov 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 133(6)Section 250Section 69A

…e of All Cargo Global Logistics Ltd. vs. DCIT (2012) 23 taxmann.com 103 (Mum)(SB), also relied upon the case of PCIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC) and the decision rendered by Hon'ble Delhi High Court in case of CIT vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) and reached the following conclusion: “6.15 Conclusion-The aforesaid detailed discussion with respect to various judicial decisions clearly laid down the following principles (i) the assessments which have been concluded u/s 143(3) of the Act and not pending at the time of search proceedings, do not abate. (ii) for this purpose, intimatio…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

In the result, all appeals filed by the assessee are allowed

ITA 2274/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19
Section 131Section 132

…well as long term capital gain added in AY 2014-15 was unsustainable, since it was not based on any incriminating material found in the course of search. The Ld. AR relying upon the decisions of the Hon'ble Delhi High Court in the case of CIT vs Kabul Chawla (380 ITR 573), which has since been affirmed by the Hon'ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. (149 taxmann.com 399), urged that the addition(s) made, in absence of incriminating material found in the course of search, deserves to be deleted. 17. The last legal challenge raised by the Ld. AR was only relevant to AY 2014-15 wherei…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

In the result, all appeals filed by the assessee are allowed

ITA 2273/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…ll as long term capital gain added in AY 2014-15 was unsustainable, since it was not based on any incriminating material found in the course of search. The Ld. AR relying upon the decisions of the Hon'ble Delhi High Court in the case of CIT vs Kabul Chawla (380 ITR 573), which has since been affirmed by the Hon'ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. (149 taxmann.com 399), urged that the addition(s) made, in ITA Nos.2270 to 2274/Chny/2024 Arvind Nandagopal (AYs 2014-15 to 2018-19) :: 19 :: absence of incriminating material found in the course of search, deserves to be deleted. 1…